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All Journal JURNAL MUTIARA AKUNTANSI Accounting Profession Journal (APAJI)
Refika Sriwidawati Simanullang
Universitas Sari Mutiara Indonesia
Economics, Econometrics & Finance

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PENGARUH LITERASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA PEGAWAI PT. MITRA SEJATI REZEKI Renika Hasibuan; Rosanna Purba; Rika Mei Hayani Purba; Refika Sriwidawati Simanullang; Rahma Alfani Asda Dalimunthe
JURNAL MUTIARA AKUNTANSI Vol. 11 No. 1 (2026): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v11i1.6459

Abstract

Latar belakang: Pajak merupakan instrumen utama penerimaan negara yang berfungsi mendukung pembiayaan pembangunan ekonomi dan sosial nasional. Optimalisasi penerimaan ditopang oleh tingginya tingkat kepatuhan wajib pajak terhadap regulasi perpajakan, yang salah satunya ditentukan oleh tingkat literasi perpajakan. Literasi perpajakan mencerminkan pemahaman wajib pajak terhadap hak, kewajiban, serta regulasi perpajakan yang berlaku. Tujuan: untuk mengevaluasi keterhubungan antara literasi perpajakan dan kepatuhan wajib pajak orang pribadi di kalangan pegawai PT Mitra Sejati Rezeki. Penelitian ini menggunakan metode kuantitatif. Metode: Populasi dalam penelitian ini adalah seluruh pegawai PT. Mitra Sejati Rezeki yang berjumlah 58 orang yang telah memenuhi kriteria sebagai wajib pajak orang pribadi yang dijadikan sampel. Penelitian ini mengadopsi teknik sampling jenuh (sensus), yaitu prosedur pengambilan sampel yang menetapkan seluruh anggota populasi sebagai unit analisis Teknik analisis data terdiri dari Uji asumsi klasik, uji regresi linier sederhana, uj hipotesis dan uji determinasi (R2). Hasil: menunjukkan bahwa literasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi, indikasi tersebut diperkuat oleh statistik uji yang menghasilkan nilai t sebesar 6,661, melampaui nilai acuan sebesar 2,00324, disertai nilai signifikansi yang lebih kecil dari 0,05, yakni 0,000. Kesimpulan: Temuan ini mengindikasikan bahwa peningkatan literasi perpajakan dapat meningkatkan kepatuhan wajib pajak orang pribadi. Oleh karena itu, upaya edukasi dan sosialisasi perpajakan perlu terus ditingkatkan guna mendukung kesadaran dan kepatuhan wajib pajak serta mengoptimalkan penerimaan negara dari sektor pajak.
THE EFFECT OF TAX KNOWLEDGE, TAX RATES, TAX INCENTIVES, AND TAX SANCTIONS ON MSME TAXPAYER COMPLIANCE: A CASE STUDY IN MEDAN HELVETIA DISTRICT Renika Hasibuan; Arozanolo Harefa; Theresia Winar Sari Ernawati Duha; Yusuf Zagoto; Refika Sriwidawati Simanullang; Benidar Hartati Zamasi
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This study aims to examine the partial and simultaneous effects of tax knowledge, tax rates, tax incentives, and tax sanctions on MSME taxpayer compliance in Medan Helvetia District. The study adopts a descriptive research design with a quantitative approach. A simple random sampling technique was employed, resulting in a sample of 155 MSMEs. Data were collected through the distribution of questionnaires to the selected MSMEs. The data analysis technique used was multiple linear regression analysis. The results indicate that tax knowledge, tax rates, tax incentives, and tax sanctions each have a partial effect on MSME taxpayer compliance in Medan Helvetia District. Furthermore, tax knowledge, tax rates, tax incentives, and tax sanctions simultaneously have a significant effect on MSME taxpayer compliance in Medan Helvetia District.
THE IMPACT OF OPERATING COST AND REVENUE BUDGETING ON FINANCIAL PERFORMANCE: EVIDENCE FROM BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021–2024) Renika Hasibuan; Refika Sriwidawati Simanullang; Yefta Zega; Thresia Ita Sri Ningsih; Arianti Laia; Yesica Tina Claudia Sirait
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This study aims to examine both partially and simultaneously the effect of operating cost budgets and revenue budgets on the financial performance of financial service companies in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The population of this study consists of 47 banking companies listed on the Indonesia Stock Exchange. A quantitative research method was employed, using purposive sampling to select 11 companies, resulting in a total of 44 observations. Data were collected from annual reports and audited financial statements published by banking sector financial service companies listed on the Indonesia Stock Exchange. The data analysis technique used was multiple linear regression, processed using IBM SPSS version 30. The results indicate that the operating cost budget plan has no partial effect on financial performance, while the revenue budget plan has a partial effect on financial performance. However, the operating cost budget plan and the revenue budget plan simultaneously have a significant effect on the financial performance of financial service companies in the banking sector listed on the Indonesia Stock Exchange.
Co-Authors Arianti Laia Arozanolo Harefa Benidar Hartati Zamasi Rahma Alfani Asda Dalimunthe Renika Hasibuan Renika Hasibuan Rika Mei Hayani Purba Rosanna Purba Theresia Winar Sari Ernawati Duha Thresia Ita Sri Ningsih Yefta Zega Yesica Tina Claudia Sirait Yusuf Zagoto